PR COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. M/S GARG ACRYLICS LTD

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ITA/107/2021HC Punjab & HaryanaPHHC01039113202101 September 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal is disposed of as withdrawn with liberty as prayed for. The reasoning is based on the submission and prayer made by the Revenue's counsel. The counsel sought withdrawal with liberty to file the appeal afresh on the same cause of action but before the jurisdictional High Court, and this prayer was supported by reliance on a decision of the Hon'ble Apex Court. The ratio decidendi is that when the Revenue seeks to withdraw an appeal with liberty to refile before the correct jurisdictional High Court, and supports this with a Supreme Court precedent, the High Court will grant such liberty. The operative direction is that the appeal is disposed of as withdrawn with liberty to file afresh.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Central, Ludhiana (Revenue) against M/s Garg Acrylics Ltd. (Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history is that the Revenue, through its learned senior standing counsel, sought to withdraw the instant appeal with liberty to file it afresh before the jurisdictional High Court. This prayer was supported by reliance on a decision of the Hon'ble Apex Court in Civil Appeal No.4252 of 2022 arising out of SLP (C) No.23352 of 2019.

What were the issues?

1. Whether the Revenue is permitted to withdraw the instant appeal with liberty to file it afresh before the jurisdictional High Court, based on the grounds presented and the reliance on the Hon'ble Apex Court's decision in Civil Appeal No.4252 of 2022. Assessee's Arguments: The judgment does not record any arguments made by the assessee. Revenue's Arguments: The Revenue, through its learned senior standing counsel, sought withdrawal of the appeal. The counsel placed reliance on a decision of the Hon'ble Apex Court passed in Civil Appeal No.4252 of 2022 arising out of SLP (C) No.23352 of 2019 to support the prayer for withdrawal with liberty to file afresh.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-107-2021 (O&M) Date of decision:01.09.2022 Pr. Commissioner of Income Tax Central Ludhiana ... Petitioner Vs. M/s Garg Acrylics Ltd. ... Respondent CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA. HON'BLE MR. JUSTICE DEEPAK MANCHANDA. Present:- Mr. Rajesh Katoch, Sr. Standing counsel with Mr. Pridhi Jaswinder Sandhu, Jr. Sanding counsel, for the appellant. ... TEJINDER SINGH DHINDSA, J. Learned senior standing counsel appearing for the revenue/appellant at the very threshold seeks withdrawal of the instant appeal with liberty to file the appeal afresh on the same cause of action but before the jurisdictional High Court. In support of such prayer, counsel would place reliance upon a decision of the Hon'ble Apex Court passed in Civil Appeal No.4252 of 2022 arising out of SLP (C) No.23352 of 2019. As per submissions and prayer made by counsel, instant appeal is disposed of as withdrawn with liberty as prayed for. (TEJINDER SINGH DHINDSA)

JUDGE (DEEPAK MANCHANDA)

JUDGE 01.09.2022 harjeet (i) Whether speaking/reasoned? Yes/No (ii) Whether reportable? Yes/No HARJEET KAUR 2022.09.05 13:40 I attest to the accuracy and integrity of this document

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